A person, who purchases non-tax paid cigarettes directly from the manufacturer of the cigarettes and stores, sells, or otherwise disposes of the cigarettes; a manufacturer of cigarettes.
3 years
Chapter 105, Article2A, GS §105-113.4A, GS §105-113.11, GS §105-113.12, GS §105-113.24
Bond or Letter of Credit; Authority to Conduct Business in this State, License Tax $25.00
NC Department of Revenue
Excise Tax
Tobacco Products
1429 Rock Quarry Rd
Ste. 105
Raleigh, NC 27610-
919-707-7500